https://www.taxtmi.com/caselaws?id=67802 The Appellate Tribunal ITAT Jaipur overturned the decisions of the lower authorities regarding the addition of Rs. 20,502 as income from undisclosed sources for the assessment year 1971-72. The Tribunal found that the assessee successfully proved the ownership of the gold ornaments by his mother through a crucial affidavit and the crediting of sale proceeds to his account. Criticizing the lower authorities for not properly examining the evidence, the Tribunal emphasized the importance of thorough evaluation of evidence and adherence to legal principles in such cases. en-us Mon, 16 Mar 1981 00:00:00 +0530 Mon, 14 Mar 2011 16:48:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=67802 The Appellate Tribunal ITAT Jaipur overturned the decisions of the lower authorities regarding the addition of Rs. 20,502 as income from undisclosed sources for the assessment year 1971-72. The Tribunal found that the assessee successfully proved the ownership of the gold ornaments by his mother through a crucial affidavit and the crediting of sale proceeds to his account. Criticizing the lower authorities for not properly examining the evidence, the Tribunal emphasized the importance of thorough evaluation of evidence and adherence to legal principles in such cases. Case-Laws Income Tax Mon, 16 Mar 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=67802